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User Friendly Budgets
2010

PASSAIC - NORTH HALEDON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time619635635
spacing
Pupils on Roll - Special Full-Time667068
Pupils on Roll - Special Shared-Time142
Private School Placements533
spacing
Pupils Sent to Contracted Preschool Prog340
Pupils Sent to Other Dists-Spec Ed Prog588

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 334,588 488,582
Transfers from Other Funds 10-5200 160,180 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 7,095,070 7,469,500 7,768,280
Transportation Fees from Individuals 10-1410 0 0 19,500
Other Restricted Miscellaneous Revenues 10-1XXX 8,006 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 6,068 10,000 2,500
SUBTOTAL  7,109,144 7,479,500 7,790,280
Revenues from State Sources:
Extraordinary Aid 10-3131 123,675 0 0
Other State Aids 10-3XXX 27,365 0 0
Categorical Special Education Aid 10-3132 363,460 358,286 120,364
Categorical Security Aid 10-3177 35,326 55,558 0
Categorical Transportation Aid 10-3121 97,140 123,595 0
SUBTOTAL  646,966 537,439 120,364
Adjustment for Prior Year Encumbrances  0 130,468 0
Actual Revenues (Over)/Under Expenditures  -272,795 0 0
TOTAL OPERATING BUDGET  7,643,495 8,481,995 8,499,226
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 15,833 18,780 16,000
Title II 20-4451-4455 0 0 17,387
I.D.E.A. Part B (Handicapped) 20-4420-4429 139,593 139,621 118,867
Other 20-4XXX 22,965 18,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  178,391 176,401 152,254
TOTAL GRANTS AND ENTITLEMENTS  178,391 176,401 152,254
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 131,000 131,000
Transfers from Other Funds 40-5200 16,019 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,416,982 1,422,969 1,422,681
TOTAL REVENUES FROM LOCAL SOURCES  1,416,982 1,422,969 1,422,681
TOTAL LOCAL REPAYMENT OF DEBT  1,433,001 1,553,969 1,553,681
Actual Revenues (Over)/Under Expenditures  114,981 0 0
TOTAL REPAYMENT OF DEBT  1,547,982 1,553,969 1,553,681
TOTAL REVENUES/SOURCES  9,369,868 10,212,365 10,205,161
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,369,868 10,212,365 10,205,161

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,722,6422,971,3512,797,950
Special Education 11-2XX-100-XXX972,0171,077,6781,047,671
Basic Skills/Remedial 11-230-100-XXX109,789130,680153,083
Bilingual Education 11-240-100-XXX3,5873,6503,600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX21,64625,00025,000
Support Services:
Tuition 11-000-100-XXX313,552377,956410,694
Health Services 11-000-213-XXX105,580109,650120,990
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217136,152158,837159,401
Guidance 11-000-218-XXX4,8965,0000
Child Study Teams 11-000-219-XXX160,356159,650166,007
Improvement of Instructional Services 11-000-221-XXX85,99193,63074,275
Educational Media Services - School Library 11-000-222-XXX153,150178,798183,215
Instructional Staff Training Services 11-000-223-XXX2,5509,50050,000
General Administration 11-000-230-XXX318,665354,025324,465
School Administration 11-000-240-XXX181,304201,460204,900
Central Svcs & Admin Info Technology 11-000-25X-XXX203,802233,692169,526
Operation and Maintenance of Plant Services 11-000-26X-XXX657,073748,782741,215
Student Transportation Services 11-000-270-XXX434,958424,877432,671
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,055,7851,189,2891,367,190
Total Support Services Expenditures 3,813,8144,245,1464,404,549
TOTAL GENERAL CURRENT EXPENSE 7,643,4958,453,5058,431,853
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X028,4900
Facilities Acquisition and Construction Services 12-000-4XX-XXX0067,373
TOTAL CAPITAL EXPENDITURES 028,49067,373
OPERATING BUDGET GRAND TOTAL 7,643,4958,481,9958,499,226
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX15,83318,78016,000
Title II 20-XXX-XXX-XXX0017,387
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX139,593139,621118,867
Other Special Projects 20-XXX-XXX-XXX22,96518,0000
Total Federal Projects 178,391176,401152,254
TOTAL GRANTS AND ENTITLEMENTS 178,391176,401152,254
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,547,9821,553,9691,553,681
TOTAL REPAYMENT OF DEBT 1,547,9821,553,9691,553,681
Total Expenditures 9,369,86810,212,36510,205,161
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,369,86810,212,36510,205,161

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget345,316474,287617,633227,332
  Repayment of Debt715,148600,167131,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve103103103103
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve42,24598,28198,2810
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost9,2449,94110,70210,82110,779
Total Classroom Instruction6,1316,5797,0637,1207,071
Classroom-Salaries and Benefits5,7996,2466,6056,6036,676
Classroom-General Supplies and Textbooks197200284341228
Classroom-Purchased Services and Other135133174176167
Total Support Services1,1931,1191,2311,2081,319
Support Services-Salaries and Benefits9791,0511,1061,0801,195
Total Administrative Costs1,0041,1691,2271,2881,177
Administration-Salaries and Benefits719894921945887
Legal Costs00787671
Total Operations and Maintenance of Plant8601,0221,1191,1441,148
Operations & Maintenance of Plant-Salary & Ben.416427469465456
Total Food Services Costs00000
Total Extracurricular Costs3438444345
Total Equipment Costs4600400
Employee Benefits as a % of Salaries2321.122.722.326.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years, it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • The District uses Passaic County Educational Services Commission to bid
  • special education, out of district routes as well as Substitute Registry
  • services for the district.
  • The District has an inter-local agreement with Manchester Regional High
  • School for Technology Services including e-mail server.
  • The District works closly with the Borough and provides the Recreation
  • Dept. with gym space for wrestling, basketball, soccer practice and in
  • return the Borough plows the parking lots and provides garbage pickup.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,768,280 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)448,975,348 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.7302 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,190,961 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)448,975,348 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.0471 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,768,280 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,492,140,716 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5206 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,190,961 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,492,140,716 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6160 (L)

 

Administrative Salaries
Employee Name: Donna Cardiello 
Job TitleSuperintendent 
Base Annual Salary154,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2007 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Donna Hastie 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary102,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days195 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Matthew Wilson 
Job TitlePrincipal 
Base Annual Salary102,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Virginia Merlino 
Job TitleBusiness Administrator 
Base Annual Salary134,401 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments